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2005 (3) TMI 651 - AT - CustomsExtract: .......trictly within the ambit of law and the judgments cited by them. The adjudication has to be done only in terms of the Board rsquo s Circular and Ministry rsquo s letters noted in the order, after the matter has been dealt with by DGFT. Thus the appeal is allowed by remand for de novo to Commissioner (Appeals). (Pronounced in open Court on 8-3-2005)
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